The department or any agent appointed by it, including the auditors of any member jurisdiction as provided in the IFTA, may examine books and records and make determinations of any tax due in accordance with the provisions of section 2915-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996) 1995 Amendment. Act 75 added section 9615.1. References in Text. Section 2915-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, was deleted by the act of October 9, 2009 (P.L.451, No.48).
Pennsylvania Legal Code